Published March 3, 2025
About This Audit
The Independent Auditor’s Report examines the Township of Lackawannock’s Liquid Fuels Tax Fund for 2023 to determine whether the financial statements (Form MS-965 With Adjustments) comply with specified criteria, including the Department of Transportation’s guidelines. The audit was conducted under professional standards, providing reasonable assurance that the form is free of material misstatements. The examination required independence and adherence to ethical responsibilities, and auditors found the form compliant in all material respects. They did not identify any significant deficiencies in internal control that could lead to material misstatements. While testing for compliance with laws, regulations, contracts, and grants was not the main objective, no issues were found requiring disclosure under Government Auditing Standards. This audit ensures that the Liquid Fuels Tax funds are spent as per legal and regulatory guidelines. The purpose of the report is specific to assessing the appropriate use of the allocated funds.